JERO.EU: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JERO.EU
Largest movements
- Receivables within one year +€21,100
up €21,100 (+29.5%), from €71,420 to €92,520
- Cash -€1,765
down €1,765 (-26.7%), from €6,607 to €4,842
mainly Receivables within one year (-€21,100) and Trade debts (-€2,042)
- Tax, wage and social debts +€10,690
up €10,690 (+85.4%), from €12,516 to €23,206
- Reserves +€10,682
up €10,682 (+20.0%), from €53,508 to €64,190
of which Distributable reserves: +€10,682
- Trade debts -€2,042
down €2,042 (-19.3%), from €10,582 to €8,540
- Gross operating margin +€8,544
up €8,544 (+62.4%), from €13,686 to €22,230
- Taxes +€3,816
up €3,816 (+130%), from €2,939 to €6,755
- Financial charges -€2,838
down €2,838 (-45.5%), from €6,239 to €3,400
- Other operating charges +€2,666
up €2,666 (+210%), from €1,270 to €3,937
- Financial income +€1,139
up €1,139 (+33.3%), from €3,424 to €4,563
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,806 | €102,135 | +€19,330 | +23.3% |
| Fixed assets | 21/28 | €3,413 | €3,010 | -€403 | -11.8% |
| Tangible fixed assets | 22/27 | €413 | €10 | -€403 | -97.6% |
| Furniture and vehicles | 24 | €413 | €10 | -€403 | -97.6% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €79,392 | €99,125 | +€19,733 | +24.9% |
| Amounts receivable within one year | 40/41 | €71,420 | €92,520 | +€21,100 | +29.5% |
| Other amounts receivable | 41 | €71,420 | €92,520 | +€21,100 | +29.5% |
| Cash at bank and in hand | 54/58 | €6,607 | €4,842 | -€1,765 | -26.7% |
| Deferred charges and accrued income | 490/1 | €1,366 | €1,763 | +€398 | +29.1% |
| Total equity and liabilities | 10/49 | €82,806 | €102,135 | +€19,330 | +23.3% |
| Equity | 10/15 | €59,708 | €70,390 | +€10,682 | +17.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,508 | €64,190 | +€10,682 | +20.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,648 | €62,330 | +€10,682 | +20.7% |
| Amounts payable | 17/49 | €23,098 | €31,746 | +€8,647 | +37.4% |
| Amounts payable within one year | 42/48 | €23,098 | €31,746 | +€8,647 | +37.4% |
| Trade debts | 44 | €10,582 | €8,540 | -€2,042 | -19.3% |
| Suppliers | 440/4 | €10,582 | €8,540 | -€2,042 | -19.3% |
| Taxes, remuneration and social security | 45 | €12,516 | €23,206 | +€10,690 | +85.4% |
| Taxes | 450/3 | €12,516 | €23,206 | +€10,690 | +85.4% |
| Non-recurring operating income | 76A | €1,349 | - | -€1,349 | |
| Remuneration, social security and pensions | 62 | €1,693 | €1,615 | -€78 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €403 | -€164 | -28.9% |
| Other operating charges | 640/8 | €1,270 | €3,937 | +€2,666 | +210% |
| Gross operating margin | 9900 | €13,686 | €22,230 | +€8,544 | +62.4% |
| Operating profit (loss) | 9901 | €10,155 | €16,274 | +€6,120 | +60.3% |
| Financial income | 75/76B | €3,424 | €4,563 | +€1,139 | +33.3% |
| Recurring financial income | 75 | €3,424 | €4,563 | +€1,139 | +33.3% |
| Financial charges | 65/66B | €6,239 | €3,400 | -€2,838 | -45.5% |
| Recurring financial charges | 65 | €6,239 | €3,400 | -€2,838 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €7,340 | €17,437 | +€10,097 | +138% |
| Income taxes | 67/77 | €2,939 | €6,755 | +€3,816 | +130% |
| Profit (loss) for the period | 9904 | €4,401 | €10,682 | +€6,281 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €4,401 | €10,682 | +€6,281 | +143% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.